After pressing my local dealer they eventually found the original plugs after consulting with Mahindra. Mahindra originally sent "replacement" 10 volt plugs (32A6603102). Turns out the diameter of the glow tip was slightly greater and wouldn't fit in the hole. I sent a photo of the "replacement" and the old plug along with measurements of each. They forwarded it to Mahindra and eventually determined that a catalog listing was incorrect (sure it was). Today I received three 31A6613200 plugs (8 volt) and they fit fine and started the tractor on the first attempt (w/o cycling the switch). As I said in my original post, I couldn't see the need for a conversion kit when the original plugs lasted over 10 years (actually 13 years). One Mahindra who as a big web presence states that the original plugs are no longer available. Maybe he sells more conversion kits that way.