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
where STOCK_MANAGEMENT_TYPE=1
order by ITEM ASC,CL_CODE ASC,SIZE_CODE ASC
;
-- ITEM	I_NAME	C_NAME	S_NAME