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Thanks. justalurker. I have asked there but no one seems to have a solution.

if yout tractor has 3/4 inch dia spindles, may be able to use link below....
or try your own google search.

Here is a link that might be useful: tire

I request the below clarification.
In tractors while wheel rim and tyre is for 12.4 x 24, can I use 12.4 x 28 tube in that.

Personally, I wouldn't - too much chance of the tube folding on itself and subsequently failing. Yer mileage may vary.