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