Here is a sample list i am using
I am testing some REST filters in the browser directly and checking the XML feed returned by the REST request. Below is the REST query which I used to get the first two items of the list and this works perfectly.
http://sharepointsite/sites/POC/_api/web/lists/getbytitle('samplelist')/items?$filter=Designation eq 'Developer' and Company eq 'Some Corp'
Now I used $top=1 at the end which also worked well and returned only the first item.
http://sharepointsite/sites/POC/_api/web/lists/getbytitle('samplelist')/items?$filter=Designation eq 'Developer' and Company eq 'Some Corp'&$top=1
However, instead of $top=1 when I use $skip=1, the feed still returns the first two items.
http://sharepointsite/sites/POC/_api/web/lists/getbytitle('samplelist')/items?$filter=Designation eq 'Developer' and Company eq 'Some Corp'&$skip=1
Where is this going wrong ?
UPDATE
Apparently this has been moved to the "investigation queue". Here is a similar question.