issue #1659: released buildLimitOffset() for MSSQL

released buildLimitOffset method for MSSQL. Returns query part like ```OFFSET x ROWS FETCH NEXT y ROWS```. ```OFFSET x ROWS``` part is required permanently, but ```x``` may be 0. This clause performed by 2012 or later versions of server. In earlier versions should use ```SELECT TOP x``` clause instead ```LIMIT```. ```OFFSET``` can be emulated only.