Base Tax Query

$tax_query = array(
	'relation' => 'AND',
	array(
		'taxonomy'         => 'product_cat',
		'terms'            => array( '4', '5', '8', '2' ),
		'field'            => 'term_id',
		'operator'         => 'IN',
		'include_children' => false,
	),
	array(
		'taxonomy'         => 'pa_color',
		'terms'            => array( '78', '15', '98', '24' ),
		'field'            => 'term_id',
		'operator'         => 'IN',
		'include_children' => false,
	),
);