select
    ITEM_CODE as ITEM,
    ITEM_NAME as I_NAME,
    CL_NAME as C_NAME,
    SIZE_NAME as S_NAME
from
    COLOR_TBL c
    cross join
        ITEM i
        on
            STOCK_MANAGEMENT_TYPE = 1
    cross join
        SIZE_TBL s
order by
    ITEM_CODE,
    CL_CODE,
    SIZE_CODE;