If you are required to select TOP N records from a table being ordered by a column,  you can use the following query:

  But there is one problem with the above statement is that if the table has multiple records having the same value  as that of the selected list then all those records will not be selected. It will select only one record. But if we want  to select all the rows, with same value as the one selected we have to include WITH TIES option in the query. So the query would be : 

SELECT TOP N   WITH TIES  [COLUMNNAME] FROM TABLENAME ORDER BY [COLUMNNAME]

            SELECT TOP 1 CATEGORY_NAME, CATEGORY_VALUE

            FROM   LK_CATEGORY

            ORDER BY CATEGORY_VALUE

Result:

         CATEGORY_NAME   CATEGORY_VALUE

            Work Idea       10

      SELECT TOP 1 WITH TIES CATEGORY_NAME, CATEGORY_VALUE

        FROM     LK_CATEGORY

        ORDER BY CATEGORY_VALUE

Result:

         CATEGORY_NAME    CATEGORY_VALUE

           Work Idea             10

                  IT             10

          Conference             10