select 
    item_code as ITEM,
    ITEM_NAME as I_NAME,
    CL_NAME   as C_NAME,
    SIZE_NAME as S_NAME 
from ITEM as i
cross join SIZE_TBL as st
cross join COLOR_TBL as ct
where STOCK_MANAGEMENT_TYPE = 1
order by item_code asc,size_code asc,cl_code asc

;