SELECT
    ITEM_CODE AS ITEM
    ,ITEM_NAME AS I_NAME
    ,CL_NAME AS C_NAME
    ,SIZE_NAME AS S_NAME
FROM
    ITEM
CROSS JOIN
    COLOR_TBL
CROSS JOIN
    SIZE_TBL
WHERE
    STOCK_MANAGEMENT_TYPE = 1
ORDER BY
    ITEM_CODE ASC
    ,CL_CODE ASC
    ,SIZE_CODE ASC;