Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_name_27 ( minimum_tax_incl_sales_taxes__cad INTEGER, min_tax__cad¢_us_gal_ VARCHAR, federal_excise_tax___cad¢___l__ VARCHAR )

### Question ###
What is the least minimum sales tax when the min tax is 105.7 and fed tax is more than 10?

### Accurate 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