CREATE TABLE table_name_27 (minimum_tax_incl_sales_taxes__cad INTEGER, min_tax__cad¢_us_gal_ VARCHAR(255), federal_excise_tax___cad¢___l__ VARCHAR(255))
What is the least minimum sales tax when the min tax is 105.7 and fed tax is more than 10?
    
SQL: SELECT MIN(minimum_tax_incl_sales_taxes__cad) AS ¢_l_ FROM table_name_27 WHERE min_tax__cad¢_us_gal_ = 105.7 AND federal_excise_tax___cad¢___l__ > 10