SELECT
    ITEM_CODE as 'ITEM',
    ITEM_NAME as 'I_NAME',
    CL_NAME as 'C_NAME',
    SIZE_NAME as 'S_NAME'
FROM ITEM
CROSS JOIN COLOR_TBL
CROSS JOIN SIZE_TBL
WHERE
    STOCK_MANAGEMENT_TYPE = 1
ORDER BY ITEM_CODE, CL_CODE, SIZE_CODE