CREATE TABLE table_48272 ("Government" TEXT, "Federal excise tax  (  CAD\\u00a2 / L  ) " FLOAT, "Total excise tax  ( CAD\\u00a2/L ) " FLOAT, "Minimum tax incl. sales taxes  ( CAD\\u00a2/L ) " FLOAT, "Min. tax  ( CAD\\u00a2/US gal ) " FLOAT)

What is the least minimum sales tax when the min tax is 105.7 and fed tax is more than 10?
SELECT MIN("Minimum tax incl. sales taxes (CAD\u00a2/L)") FROM table_48272 WHERE "Min. tax (CAD\u00a2/US gal)" = '105.7' AND "Federal excise tax ( CAD\u00a2 / L )" > '10'
SELECT MIN("Minimum tax incl. sales taxes (CAD\u00a2/L)") FROM "table_48272" WHERE "Federal excise tax ( CAD\u00a2 / L )" > '10' AND "Min. tax (CAD\u00a2/US gal)" = '105.7'