The SQL server optimizer may rearrange the order of the logical expressions. In this case the short circuit evaluation is not going to work.
For example, you may have logical expressions (A and B). But, the optimizer may rearrange it to (B and A).
The work around is the CASE statement.
CASE WHEN NOT A THEN 0 WHEN NOT B THEN 0 ELSE 1 END = 1
For information about short circuits, see the T-SQL Black Belt column “Short Circuit,” September 2000, InstantDoc ID 9148 @ sqlmag.com