Alleged Mistake by Low Bidder

The low bidder alleged, after award, that the State sales tax and related factors were mistakenly omitted from its bid. Since the contracting officer was on constructive notice of the mistake because of the disparity relative to the second low bid and the Government estimate, no valid contract was consummated. Since the intended bid was not clear, and rescission was not feasible, payment was limited to the award price plus the actual tax liability.