Article 107 acts as a catch-all for asset disposals not specifically covered elsewhere. It mandates that the disposal value must be fixed at the open market price on the date of disposal in three specific situations: (1) when an asset's use for business purposes ceases partly or wholly, (2) upon the final cessation of the business, and (3) when a person's business activity becomes non-taxable in Oman. These 'deemed' disposal rules ensure that the tax system captures the final value of capital investments at the moment they exit the taxable Omani business environment.