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 size_tbl s
    cross join color_tbl c
where
    i.stock_management_type = 1
order by
    i.item_code, cl_code, size_code
;