SELECT
    i.ITEM_CODE AS ITEM,
    i.ITEM_NAME AS I_NAME,
    c.CL_NAME AS C_NAME,
    s.SIZE_NAME AS S_NAME
FROM
    ITEM i
    CROSS JOIN COLOR_TBL c
    CROSS JOIN SIZE_TBL s

WHERE
    i.STOCK_MANAGEMENT_TYPE = 1
ORDER BY
    i.ITEM_CODE ASC,
    c.CL_CODE ASC,
    s.SIZE_CODE ASC;