-- with tmp_c(c_code,c_name)AS(select CL_CODE,CL_NAME from COLOR_TBL)
-- with tmp_S(s_code,s_name)AS(select SIZE_CODE,SIZE_NAME from SIZE_TBL)
-- with tmp_i(i_code,i_name,mgmt_code)AS(select ITEM_CODE,ITEM_NAME,STOCK_MANAGEMENT_TYPE from ITEM)

with
    tmp_c AS(select CL_CODE,CL_NAME from COLOR_TBL),
    tmp_S AS(select SIZE_CODE,SIZE_NAME from SIZE_TBL),
    tmp_i AS(select ITEM_CODE,ITEM_NAME,STOCK_MANAGEMENT_TYPE from ITEM)

select
    ITEM_CODE AS ITEM,
    ITEM_NAME AS I_NAME,
    CL_NAME AS C_NAME,
    SIZE_NAME AS S_NAME
from tmp_i
cross join tmp_c
cross join tmp_s
;

-- ITEM	I_NAME	C_NAME	S_NAME