Two tables have no relationship but both tables values are required in third table how to do it without store procedure in asp.net core web api?

Question

Id  Item_name   Item_Cat    Item_Count  Item_Price  Active  Avail_Count  
1   Bag Accessories 20  100 0   20  
2   Shoe    Bottoms 20  200 0   20  
3   Laptop  Elect