After his debut film Manodu bombed at the Box Office, director Priyadarshan Ram has comeback with Toss. The film has showed us that he is capable of doing a good job directing a film. The drawback about Toss is that the first half progresses very slowly and the second half equally fast. The audience is unable to allow the previous scene to register before the next scene starts. By the tim, they get the connection between the two scenes the film is already over.
Sivaji Rao (Vinod Kumar) is an honest and sincere police constable. Naik (Suman) is his close friend. Sivaji Rao gets a medal for his services, something which irks Naik. In anger, he implicates Sivaji Rao in an illicit liquor deaths case - after which he commits suicide. Agastya (Raghunatha Reddy), Sivaji Rao's trusted lieutenant, finds out Naik's motive. Naik gets to know this and sees to it that he is killed too. His wife too falls victim to Naik's devious plan.
Somehow Agastya's son and daughter Neelakanta (Upendra) and Nayana (Priyamani) escape from the attackers. Nayana goes blind after being poisoned. Neelakanta then blames Sivaji Rao for Nayana's loss of sight and for the death of his parents.