There might be a function for this in Mathematica allready, but I could not find it. But one can write one if needed.
matlabAnd[lis_?(MatrixQ[#, NumericQ] && FreeQ[#, _Complex] &)] /; Length[lis] == 2 := Module[{data = lis},
data = Map[If[Not[Chop[#] == 0], True, False] &, data, {2}];
data = MapThread[And, data];
data = Map[If[TrueQ[#], 1, 0] &, data]
];
Then you can use it as:
matlabAnd[{{2, 3, 0}, {0, 0, 3}}]
(* {0, 0, 0}*)
matlabAnd[{{2, 3, 0}, {0, 4, 3}}]
(* {0, 1, 0}*)
matlabAnd[{{2, 3, 0}, {1, 5, 3}}]
(* {1, 1, 0} *)
