
    The STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. J & B OPERATING COMPANY I, INC., etc., et al., Appellees.
    No. 95-1185.
    District Court of Appeal of Florida, Third District.
    Nov. 22, 1995.
    Robert A. Butterworth, Attorney General, and Francisco M. Negron, Jr., Assistant Attorney General, for appellant.
    Keith Mack Lewis Cohen & Lumpkin, R. Hugh Lumpkin, Sara B. Clasby, Miami; and Steel Hector & Davis, Donald M. Middle-brooks and Vikki Lynn Wulf, West Palm Beach, for appellees.
    Before JORGENSON, LEVY and GREEN, JJ.
   PER CURIAM.

Affirmed. Dewberry v. Auto-Owners Ins., 363 So.2d 1077 (Fla.1978); see also Applegate v. Barnett Bank of Tallahassee, 377 So.2d 1150, 1152 (Fla.1979) (“A conclusion or decision of a trial court will generally be affirmed if the evidence or an alternative theory supports it.”); Escarra v. Winn Dixie Stores, 131 So.2d 483, 485 (Fla.1961) (the appellate court must “affirm a decree of a lower court ... if the result is justified on any ... ground appearing in the record”).  