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