SELECT
    ITEM.ITEM_CODE AS ITEM,
    ITEM.ITEM_NAME AS I_NAME,
    COLOR_TBL.CL_NAME AS C_NAME,
    SIZE_TBL.SIZE_NAME AS S_NAME
FROM
    ITEM
    CROSS JOIN COLOR_TBL
    CROSS JOIN SIZE_TBL
ORDER BY 
    ITEM_CODE ASC,
    CL_CODE ASC,
    SIZE_CODE ASC