No, I don't think you are correct.
T-SQL does support logical operators
IF (1 = 1) AND (2 > 1)
begin
print "Both are TRUE"
end
IF (1 = 1) OR (1 < 2)
begin
print "One of them is TRUE"
end
See http://infocenter.sybase.com/help/topic/com.sybase.infocenter.dc32300.1570/html/sqlug/sqlug39.htm
Enjoy!