{
   "if": {
      "allOf": [
         {
            "field": "type",
            "equals": "Microsoft.SQL/servers/databases/transparentDataEncryption"
         },
         {
            "field": "Microsoft.Sql/transparentDataEncryption.status",
            "notEquals": "enabled"
         }
      ]
   },
   "then": {
      "effect": "deny"
   }
}