Dear student
Anything that occupies space and has mass is called matter. Smell is a property for matter and is a type of sensation in the body .Different matters could have smell or sometimes no smell. However, the smell or odour of a substance (perfume)is considered as matter because it is in the gaseous form which our olfactory system can detect (even at very low concentrations) and that too with space and mass. Hence, smell of perfume is matter.
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