select
	it.ITEM_CODE as ITEM,
	it.ITEM_NAME as I_NAME,
	ct.CL_NAME as C_NAME,
	st.SIZE_NAME as S_NAME
from
	ITEM as it
	CROSS join (select SIZE_CODE,SIZE_NAME from SIZE_TBL) as st
	cross join (select CL_CODE,CL_NAME from COLOR_TBL) as ct
where STOCK_MANAGEMENT_TYPE = 1
order by it.ITEM_CODE,ct.CL_CODE,st.SIZE_CODE
;