Scottish Conservative leader Ruth Davidson accused the SNP under former first minister Alex Salmond of trying to “con” people over oil revenues during the referendum campaign.
“It was this First Minister who led that independence campaign, so why should people trust her on this either?” she said.
Ms Davidson added: “The truth is a £15 billion black hole from a leader who told us we’d all be £500 better off if we’d voted for independence.
“I think it’s a great pity that this First Minister is still tied to the Salmond play-book of bluster and baseless assertion because the truth is that the SNP’s economic prospectus for independence is broken.
“It was broken when they made it, they knew it then and they know it now, and the SNP’s discredited White Paper will live on as a black spot on this First Minister’s reputation.”
The Tory leader quoted former SNP adviser Alex Bell, who has said that the model for independence put forward during the referendum is now dead.
“He is right, isn’t he First Minister?” she said.
Ms Sturgeon said: “Isn’t it typical that we have a Tory government that, just like their pals in the Labour Party, constantly want to talk down the prospects of this country?”
She pointed out the UK Department of Energy and Climate Change projections about oil prices were higher than the Scottish Government’s during the referendum campaign.
The First Minister also quoted David Cameron’s assertion there would be a £200 billion oil boom if Scotland voted No.
She said: “Why did David Cameron say that and why did he turn out to be wrong?
“We’ll take no bluff and bluster from the Conservative Party. The fact of the matter is Ruth Davidson is the leader of a party that has stripped billions of pounds out of Scotland’s budget.
“The parties that told Scotland they had to vote No in order to avoid cuts are the same parties now imposing cuts, and given that Westminster has created the Scottish deficit, why on earth would we stay part of that system instead of taking power into our own hands to do something about it?”