Raise exception with user-friendly message when offset is specified but limit is not under MsSQL adapter

Current MsSQL implementation to support :offset needs to be used with :limit option.
But if :limit option isn't present, the query is executed and users get the InvalidStatement Exception.
This error message is not user-friendly to notice users that :limit option is needed.

This patch raises ActiveRecordError with a message which notices users that :limit option is also needed.