Question

is the smell of perfume matter? why?

Answer 1

Smell of perfume indeed  show the presence of a gaseous matter.

Answer 2

Smell of a perfume is also considered in matter because it is due to the smell of molecules of hydrogen, carbon, ethanol, limonene and others. They are very tiny and can't be seen. But is we spray it on some colored cloth, we can see the tiny droplets. It due to their smell from which perfume gets its fragrance. It acts like a gaseous state of matter.