Decision:
The Decision came in the favour of the first bidder and the court said that the referential bid made by the second bidder was irrelevant. They said that a unilateral offer was made by the company, which was accepted by the first bidder and the second bid was in-valid.
Important Point of Harvela v Royal Trust of Canada
This case is authority for the rule
Ads for tenders are Invitation to Treat (ITT) , Offer is made when different tenders are submitted and when one of them is chosen the acceptance takes place