SELECT
    ITEM_CODE AS ITEM
    ,ITEM_NAME AS I_NAME
    ,CL_NAME AS CNAME
    ,SIZE_NAME AS S_NAME
FROM ITEM
CROSS JOIN (
    SELECT 
        SIZE_NAME
        ,SIZE_CODE
    FROM SIZE_TBL)
CROSS JOIN (
    SELECT 
        CL_CODE
        ,CL_NAME
    FROM COLOR_TBL
)
ORDER BY
    ITEM_CODE
    ,CL_CODE
    ,SIZE_CODE;