The following cases shall be regarded as deemed supply:

1. Supply of goods or services forming the whole assets of the taxable person or part thereof, but such goods or services no longer form part of the assets, provided that the supply is made for no consideration.

2. Transfer of goods forming part of the business assets of a taxable person in the State to his business in one of the applying states, or from the taxable person's business in an applying state to his business in the State, except in the case where such transfer is:

   1. deemed temporary pursuant to the Customs Legislation.

   2. made as part of another taxable supply of such goods.

3. Supply of goods or services for which input tax may be recovered but they have been used in whole or in part for purposes other than the business, and such supply shall be regarded as deemed supply within the limits of use for non-business purposes.

4. Goods and services owned by the taxable person at the date of cancellation of tax registration.