Below is an instruction that describes a task. Write a response that appropriately completes the request.

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

### Inputs:
table_name: table, columns: ['Government', 'Federal excise tax ( CAD¢ / L )', 'Total excise tax (CAD¢/L)', 'Minimum tax incl. sales taxes (CAD¢/L)', 'Min. tax (CAD¢/US gal)']

### Response:
SELECT MIN Minimum tax incl. sales taxes (CAD¢/L) FROM table WHERE Min. tax (CAD¢/US gal) = 105.7 AND Federal excise tax ( CAD¢ / L ) > 10