NOVELTY - The heat treated glass substrate (10) having a major surface (12) bearing a coating disposed over the surface, is claimed, where the coating comprises, in sequence outwards from the substrate, a first transparent dielectric film (20) comprising a dielectric material having an index of refraction higher than the index of refraction of glass, a second transparent dielectric film (30) comprising silicon dioxide, a transparent conductive oxide film (40) comprising aluminum doped zinc oxide and a third transparent dielectric film (50) comprising tin oxide and having a thickness of 1000-1500 Angstrom .    USE - The heat treated glass substrate such as a sheet-like substrate is useful in photovoltaic solar cells, flat panel displays, electro-optical devices and other applications.    ADVANTAGE - The heat treated glass substrate exhibits high solar transmittance, increased sheet resistance, and desired roughness.    DETAILED DESCRIPTION - The heat treated glass substrate (10) having a major surface (12) bearing a coating disposed over the surface, is claimed, where the coating comprises, in sequence outwards from the substrate, a first transparent dielectric film (20) comprising a dielectric material having an index of refraction higher than the index of refraction of glass, a second transparent dielectric film (30) comprising silicon dioxide, a transparent conductive oxide film (40) comprising aluminum doped zinc oxide and a third transparent dielectric film (50) comprising tin oxide and having a thickness of 1000-1500 Angstrom . The transparent conductive oxide film has a thickness of 5000-6000 Angstrom . The first transparent dielectric film has a thickness of 100-200 Angstrom . The second transparent dielectric film has a thickness of 250-350 Angstrom . The third transparent dielectric film has a bi-layer structure comprising a first absorbing layer and a second, overlying non-absorbing layer that have a thickness of 250-1250 Angstrom respectively and a combined thickness of 500-1500 Angstrom . The coating has, after heat treatment, a sheet resistance of less than 10 Omega 2, a resistivity of less than 8x 10-4 Omega /cm, an absorption of less than 6%, and an average surface roughness of less than 8 nm.    DESCRIPTION OF DRAWING(S) - The figure shows a schematic cross-sectional view of a substrate having a major surface carrying a coating.    Substrate (10)    Surface of substrate (12)    First transparent dielectric film (20)    Second transparent dielectric film (30)    Transparent conductive oxide film (40)    Third transparent dielectric film. (50)