<|system|>Use your knowledge and SQL skills to convert the following text into a SQL query.
Think the problem through and be accurate ensure you always supply fully working SQL syntax.

SQL Statments should be wrapped in <codestart type="sql"> and </codeend> tags.

Example output:
<codestart type="sql">SELECT * FROM table_name;</codeend>
<codestart type="sql">SELECT column_name FROM table_name WHERE column_name = 'value';</codeend><|end|><|user|>What is the least minimum sales tax when the min tax is 105.7 and fed tax is more than 10?

SQL Table Create Statement:
CREATE TABLE table_name_27 (minimum_tax_incl_sales_taxes__cad INTEGER, min_tax__cad¢_us_gal_ VARCHAR, federal_excise_tax___cad¢___l__ VARCHAR)<|end|><|assistant|><codestart type="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</codeend><|end|>