SOLUTION —
Applying $R_2 \rightarrow R_2-2 R_1, R_3 \rightarrow R_3-3 R_1$
$\begin{aligned}\Delta & =\left|\begin{array}{ccc}1 & x & y \\0 & \sin x & \sin y \\0 & \cos x & \cos y\end{array}\right| \\& =\sin x \cos y-\cos x \sin y=\sin (x-y)\end{aligned}$
So, The correct option is (A).