Sol-gel derived indium-tin oxide (ITO) films, spin coated on to pulsed dc magnetron sputtered carbon layers, were studied using the techniques like atomic force microscopy (AFM), glancing incidence X-ray diffractometry (GIXRD), photoluminescence (PL), and electrical resistivity. The effect of carbon substrate on the physical properties (structural, luminescence and conductivity) of the deposited films was examined. The radiant relaxation energy obtained from PL studies and the electron band gap energy Eg computed from the conductivity versus temperature plot are compared.