You could try using SQL::Abstract::Limit. It has a way to generate queries that will only retrieve the page of results you're looking for. MSSQL would require the use of the Top dialect: (see the docs)

use SQL::Abstract::Limit;
my $sql = SQL::Abstract::Limit->new( limit_dialect => 'Top' );

# generate SQL:
my ( $stmt, @bind ) = $sql->select( $table, \@fields, \%where, \@order
+, $limit, $offset );

# Then, use these in your DBI statements
my $sth = $dbh->prepare( $stmt );
$sth->execute( @bind );
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